Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Customs seizure safeguards prevent detention-based limitation avoidance and invalidate provisional release conditions for imported vehicles under an i...
Refund of service tax - period of limitation - whether protest is required to submitted at every time of making payment of service tax - Held No - it is not understood why the department had been insistent on separate written protest for each payment against the said services which were not liable for payment of service tax. - AT
Refund of service tax - period of limitation - whether protest is required to submitted at every time of making payment of service tax - Held No - it is not understood why the department had been insistent on separate written protest for each payment against the said services which were not liable for payment of service tax. - AT
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